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<h1>Understanding Time of Supply Under Section 14 of Rajasthan GST Act, 2017 Amid Tax Rate Changes</h1> Section 14 of the Rajasthan Goods and Services Tax Act, 2017, addresses the determination of the time of supply when there is a change in the tax rate for goods or services. If the supply occurs before the tax rate change, the time of supply depends on the timing of invoice issuance and payment receipt. If the supply occurs after the tax rate change, similar rules apply. The date of receipt of payment is considered the date of credit in the bank account if it occurs more than four working days after the tax rate change. The 'date of receipt of payment' is defined as the earlier of its entry in the supplier's books or bank account credit.